https://www.taxtmi.com/acts?id=6248 Defines resident as any person liable to tax by domicile, residence, place of management or similar criterion. For individuals who are residents of both Contracting States, residence is determined by: permanent home; if in both States, centre of vital interests; if indeterminate or no permanent home, habitual abode; if habitual abode is in both or neither State, nationality; if nationality is inconclusive, competent authorities decide by mutual agreement. For non-individuals resident of both States, residence is where the place of effective management is situated. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 22 Nov 2024 16:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6248 Defines resident as any person liable to tax by domicile, residence, place of management or similar criterion. For individuals who are residents of both Contracting States, residence is determined by: permanent home; if in both States, centre of vital interests; if indeterminate or no permanent home, habitual abode; if habitual abode is in both or neither State, nationality; if nationality is inconclusive, competent authorities decide by mutual agreement. For non-individuals resident of both States, residence is where the place of effective management is situated. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6248